{"id":5406,"date":"2023-11-29T14:57:12","date_gmt":"2023-11-29T14:57:12","guid":{"rendered":"https:\/\/masterskills.org\/blog\/?p=5406"},"modified":"2023-11-30T03:50:31","modified_gmt":"2023-11-30T03:50:31","slug":"chi-phi-san-xuat-va-tinh-gia-thanh-san-pham","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-san-xuat-va-tinh-gia-thanh-san-pham.html","title":{"rendered":"Chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m"},"content":{"rendered":"

1. Kh\u00e1i ni\u1ec7m, ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/strong><\/p>\n

a. Kh\u00e1i ni\u1ec7m chi ph\u00ed s\u1ea3n xu\u1ea5t<\/strong>:<\/p>\n

–\u00a0Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n c\u00e1c hao ph\u00ed v\u1ec1 lao \u0111\u1ed9ng s\u1ed1ng v\u00e0 lao \u0111\u1ed9ng v\u1eadt h\u00f3a m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 b\u1ecf ra c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong m\u1ed9t th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t l\u00e0 to\u00e0n b\u1ed9 hao ph\u00ed v\u1ec1 lao \u0111\u1ed9ng s\u1ed1ng, lao \u0111\u1ed9ng v\u1eadt h\u00f3a v\u00e0 c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft kh\u00e1c m\u00e0 doanh nghi\u1ec7p b\u1ecf ra c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m, lao v\u1ee5 d\u1ecbch v\u1ee5 trong m\u1ed9t th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n.<\/p>\n

Ph\u00e2n bi\u1ec7t gi\u1eefa chi ph\u00ed v\u00e0 chi ti\u00eau:<\/strong>
\n– Chi ti\u00eau l\u00e0 s\u1ef1 gi\u1ea3m \u0111i thu\u1ea7n t\u00fay c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, t\u00e0i s\u1ea3n, ti\u1ec1n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p, b\u1ea5t k\u1ec3 n\u00f3 d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch g\u00ec.<\/p>\n

– Chi ph\u00ed v\u00e0 chi ti\u00eau l\u00e0 hai kh\u00e1i ni\u1ec7m kh\u00e1c nhau nh\u01b0ng c\u00f3 quan h\u1ec7 m\u1eadt thi\u1ebft v\u1edbi nhau. Chi ti\u00eau l\u00e0 c\u01a1 s\u1edf ph\u00e1t sinh c\u1ee7a chi ph\u00ed, kh\u00f4ng c\u00f3 chi ti\u00eau th\u00ec kh\u00f4ng c\u00f3 chi ph\u00ed. Chi ph\u00ed v\u00e0 chi ti\u00eau c\u00f3 s\u1ef1 kh\u00e1c nhau v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, c\u00f3 nh\u1eefng kho\u1ea3n chi ti\u00eau \u1edf k\u1ef3 n\u00e0y nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed (chi mua, nguy\u00ean v\u1eadt li\u1ec7u ch\u01b0a s\u1eed d\u1ee5ng) v\u00e0 c\u00f3 nh\u1eefng kho\u1ea3n t\u00ednh v\u00e0o chi ph\u00ed k\u1ef3 n\u00e0y nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi ti\u00eau (chi ph\u00ed tr\u00edch tr\u01b0\u1edbc)<\/p>\n

b. Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t:<\/strong><\/p>\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p g\u1ed3m nhi\u1ec1u lo\u1ea1i, c\u00f3 t\u00ednh ch\u1ea5t, c\u00f4ng d\u1ee5ng kinh t\u1ebf v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd kh\u00e1c nhau; trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 trong c\u00f4ng t\u00e1c t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, ph\u1ea3i t\u1eadp h\u1ee3p t\u1eebng chi ph\u00ed ri\u00eang bi\u1ec7t, v\u00ec v\u1eady c\u1ea7n ph\u00e2n lo\u1ea1i theo c\u00e1c ti\u00eau th\u1ee9c kh\u00e1c nhau.<\/p>\n

– Ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t theo c\u00f4ng d\u1ee5ng chi ph\u00ed:<\/em>
\n+ Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp: l\u00e0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh, nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m.
\n+ Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp: Bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n tr\u00edch tr\u00ean l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p mang t\u00ednh ch\u1ea5t l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t. + Chi ph\u00ed s\u1ea3n xu\u1ea5t chung: bao g\u1ed3m to\u00e0n b\u1ed9 nh\u1eefng chi ph\u00ed li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t trong ph\u1ea1m v\u1ecb ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i nh\u01b0: . Chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng, . Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u,
\n. Chi ph\u00ed c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5,
\n. Chi ph\u00ed kh\u1ea5u hao thi\u1ebft b\u1ecb s\u1ea3n xu\u1ea5t, nh\u00e0 x\u01b0\u1edfng,<\/p>\n

. Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i,<\/p>\n

. Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.
\n– Ph\u00e2n lo\u1ea1i chi ph\u00ed theo n\u1ed9i dung c\u1ee7a chi ph\u00ed:<\/em>
\n+ Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u: bao g\u1ed3m to\u00e0n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

+ Chi ph\u00ed nh\u00e2n c\u00f4ng: bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, c\u00e1c kho\u1ea3n tr\u00edch tr\u00ean l\u01b0\u01a1ng t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.
\n+ Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

+ Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i.<\/p>\n

+ Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.<\/p>\n

* T\u00e1c d\u1ee5ng:
\n+ L\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp b\u1eb3ng thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.
\n+ L\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed v\u00e0 ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n chi ph\u00ed. – Ph\u00e2n lo\u1ea1i chi ph\u00ed theo m\u1ed1i quan h\u1ec7 v\u1edbi s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t:
\n+ Chi ph\u00ed b\u1ea5t bi\u1ebfn (chi ph\u00ed c\u1ed1 \u0111\u1ecbnh): l\u00e0 nh\u1eefng chi ph\u00ed m\u00e0 t\u1ed5ng s\u1ed1 kh\u00f4ng thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

+ Chi ph\u00ed kh\u1ea3 bi\u1ebfn (chi ph\u00ed bi\u1ebfn \u0111\u1ed5i): l\u00e0 nh\u1eefng chi ph\u00ed thay \u0111\u1ed5i t\u1ef7 l\u1ec7 v\u1edbi m\u1ee9c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

– Ph\u00e2n lo\u1ea1i chi ph\u00ed theo m\u1ed1i quan h\u1ec7 v\u1edbi l\u1ee3i nhu\u1eadn:<\/em><\/p>\n

+ Chi ph\u00ed th\u1eddi k\u1ef3: l\u00e0 chi ph\u00ed ph\u00e1t sinh s\u1ebd l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn kinh doanh trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n

+ Chi ph\u00ed s\u1ea3n ph\u1ea9m: l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed khi ph\u00e1t sinh t\u1ea1o th\u00e0nh gi\u00e1 tr\u1ecb c\u1ee7a v\u1eadt t\u01b0, t\u00e0i s\u1ea3n ho\u1eb7c th\u00e0nh ph\u1ea9m v\u00e0 n\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 ch\u1ec9 tr\u1edf th\u00e0nh ph\u00ed t\u1ed5n khi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5.
\n– Ph\u00e2n lo\u1ea1i chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u1eadp h\u1ee3p chi ph\u00ed:
\n+ Chi ph\u00ed tr\u1ef1c ti\u1ebfp: l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p tr\u1ef1c ti\u1ebfp cho m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed.<\/p>\n

+ Chi ph\u00ed gi\u00e1n ti\u1ebfp: l\u00e0 lo\u1ea1i chi ph\u00ed li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng, do \u0111\u00f3 ng\u01b0\u1eddi ta ph\u1ea3i t\u1eadp h\u1ee3p chung sau \u0111\u00f3 ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 theo nh\u1eefng ti\u00eau th\u1ee9c th\u00edch h\u1ee3p.<\/p>\n

c. Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m: – Kh\u00e1i ni\u1ec7m:\u00a0<\/strong>
\n+ Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n c\u00e1c chi ph\u00ed t\u00ednh cho m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m nh\u1ea5t \u0111\u1ecbnh \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/p>\n

+ Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 m\u1ed9t ch\u1ec9 ti\u00eau kinh t\u1ebf t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, v\u1eadt t\u01b0, lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n v\u1ed1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh. Gi\u00e1 th\u00e0nh c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 b\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 kinh t\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. – Ph\u00e2n lo\u1ea1i gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m:
\n+ Gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch: l\u00e0 gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf chi ph\u00ed s\u1ea3n xu\u1ea5t k\u1ebf ho\u1ea1ch v\u00e0 s\u1ea3n l\u01b0\u1ee3ng k\u1ebf ho\u1ea1ch. Gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch do ph\u00f2ng k\u1ebf to\u00e1n l\u1eadp.
\nGi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch\u00a0 \u00a0 \u00a0 =\u00a0 \u00a0 \u00a0 T\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t k\u1ebf ho\u1ea1ch \/ T\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng k\u1ebf ho\u1ea1ch<\/p>\n

Gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch l\u00e0 m\u1ee5c ti\u00eau m\u00e0 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u1ea1t \u0111\u01b0\u1ee3c v\u00e0 n\u00f3 l\u00e0 c\u0103n c\u1ee9 gi\u00fap cho vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c gi\u00e1 th\u00e0nh.
\n+ Gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c: l\u00e0 gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf k\u1ef9 thu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 ch\u1ec9 t\u00ednh cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m.\u00a0 \u00a0 D\u1ef1a v\u00e0 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ng\u01b0\u1eddi ta c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng h\u01a1n trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch gi\u00e1 th\u00e0nh.
\nT\u00e1c d\u1ee5ng c\u1ee7a gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 th\u1ef1c hi\u1ec7n ti\u1ebft ki\u1ec7m trong s\u1eed d\u1ee5ng v\u1eadt t\u01b0, ti\u1ec1n v\u1ed1n c\u1ee7a doanh nghi\u00eap.
\n+ Gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf: l\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m do k\u1ebf to\u00e1n t\u00ednh to\u00e1n d\u1ef1a tr\u00ean chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf v\u00e0 s\u1ea3n l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh.\u00a0 \u00a0 C\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf ho\u00e0n th\u00e0nh.<\/p>\n

T\u00e1c d\u1ee5ng:
\n+ L\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf.
\n+ L\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 \u0111\u1ec3 ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf k\u1ebf ho\u1ea1ch.
\n– Gi\u1ed1ng nhau: \u0111\u1ec1u l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n v\u1ec1 lao \u0111\u1ed9ng s\u1ed1ng v\u00e0 lao \u0111\u1ed9ng h\u00f3a trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/p>\n

– Kh\u00e1c nhau:<\/p>\n

+ V\u1ec1 th\u1eddi gian: chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1eafn li\u1ec1n v\u1edbi t\u1eebng th\u1eddi k\u1ef3, c\u00f2n gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m g\u1eafn v\u1edbi th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh s\u1ea3n ph\u1ea9m.<\/p>\n

+ C\u00f3 nhi\u1ec1u chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 nh\u01b0ng ch\u01b0a c\u00f3 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh do \u0111\u00f3 ch\u01b0a c\u00f3 gi\u00e1 th\u00e0nh<\/p>\n

+ C\u00f3 nh\u1eefng chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed k\u1ef3 n\u00e0y.<\/p>\n

+ M\u1ed1i quan h\u1ec7 chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m: Chi ph\u00ed l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh.
\nGi\u00e1 th\u00e0nh l\u00e0 th\u01b0\u1edbc \u0111o chi ph\u00ed s\u1ea3n xu\u1ea5t m\u00e0 doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh.<\/p>\n

\n\n\n\n
\n

\n

T\u1ed5ng gi\u00e1 th\u00e0nh<\/p>\n<\/td>\n

\n

\n

=<\/p>\n<\/td>\n

\n

\n

Chi ph\u00ed d\u1edf dang<\/p>\n<\/td>\n

\n

\n

+<\/p>\n<\/td>\n

\n

\n

Chi ph\u00ed s\u1ea3n xu\u1ea5t ph\u00e1t sinh<\/p>\n<\/td>\n

\n

\n

–<\/p>\n<\/td>\n

\n

Chi ph\u00ed d\u1edf dang\u00a0s\u1ea3n ph\u1ea9m\u00a0 \u0111\u1ea7u k\u1ef3\u00a0trong k\u1ef3\u00a0cu\u1ed1i k\u1ef3<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u00a02. \u00dd ngh\u0129a k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/strong>
\n– K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c lo\u1ea1i chi ph\u00ed, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n. – K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh g\u00f3p ph\u1ea7n qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd, nh\u1eb1m ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c v\u1eadt t\u01b0, nh\u00e2n c\u00f4ng, g\u00f3p ph\u1ea7n l\u00e0m gi\u1ea3m gi\u00e1 th\u00e0nh, t\u0103ng l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p.<\/p>\n

3. Nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/strong>
\n– X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a doanh nghi\u1ec7p v\u00e0 y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/p>\n

– T\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn.<\/p>\n

– T\u1ed5 ch\u1ee9c \u0111\u00e1nh gi\u00e1 kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m d\u1edf dang khoa h\u1ecdc, h\u1ee3p l\u00fd, x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh v\u00e0 h\u1ea1ch to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t trong k\u1ef3 m\u1ed9t c\u00e1c \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Kh\u00e1i ni\u1ec7m, ph\u00e2n lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t. a. Kh\u00e1i ni\u1ec7m chi ph\u00ed s\u1ea3n xu\u1ea5t: –\u00a0Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n c\u00e1c hao ph\u00ed v\u1ec1 lao \u0111\u1ed9ng s\u1ed1ng v\u00e0 lao \u0111\u1ed9ng v\u1eadt h\u00f3a m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 b\u1ecf ra c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[225],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/5406"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=5406"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/5406\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=5406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=5406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=5406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}